Rule Rule 123-668-2000

OAR 123-668-2000 (REQUIREMENTS ON BUSINESSES — Applicable Situations) to 123-668-2500 (Additional Conditions in an Urban Zone) govern the following situations of locally imposed requirements in an enterprise zone:


The written agreement by a certified business firm with the zone sponsor for the long-term rural tax incentive under ORS 285C.403 (Certification of business firm)(3)(c) and described in OAR 123-690-2000 (LOCAL APPROVAL — Written Agreement).


Standard property tax exemption in OAR 123-674 involving:


A written agreement for the extended abatement of four or five consecutive years in total under ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption) between the zone sponsor and an authorized business firm;


Adoption of sponsor resolution(s), by which the statutorily required increase in zone employment of the firm is waived under ORS 285C.155 (Minimum employment and other requirements for authorization) and 285C.200 (Qualifications of business firm)(2), including criteria under ORS 285C.205 (Effect of productivity increases on qualification of certain firms) as applicable and the sponsor’s requisite setting of a minimum level of employment; or


A policy and standards adopted by the sponsor of an urban enterprise zone under ORS 285C.150 (Conditions required by sponsor for authorization) imposing local conditions on authorized business firms, as addressed in OAR 123-668-2500 (Additional Conditions in an Urban Zone) and documented with approval of any affected application for authorization; or
(d) A suspension of the exemption and its resumption with or without a reduced level of required employment under ORS 285C.203 (Suspension of employment requirements) in accordance with OAR 123-674-6880 (Deferral during Recession).


For which:
(a) The sponsor shall give written notice of any such conditions or additional requirements in section (2) of this rule that are normally sought, as well as adoption of any associated policy, to the county assessor, Department, Department of Revenue, and local publicly funded job training providers or their contact agency for first source hiring agreements.
(b) The absence in a formal instrument referenced in section (1) or (2) of this rule of any additional requirement suffices as proof that a business firm’s tax abatement or benefit is not contingent on any such locally imposed requirement; though, it is advised that the instrument clearly say as much.
(c) It is incumbent on the zone sponsor to take the actions necessary to consistently implement and enforce such conditions, additional requirements or policies on and with all applicably benefiting business firms.


The county assessor is excused from any enforcement role unless presented by the sponsor with documentation or evidence of a business firm’s noncompliance and of how that effectively invalidates the firm’s abatement of property taxes, although the assessor may take action independently to disqualify a business firm in the case of an unmet local condition under ORS 285C.203 (Suspension of employment requirements) or alternatively required employment minimum.
Last accessed
Aug. 6, 2020